Return accuracy responsibility remains with the registered person even when an approved GST practitioner files their returns. Approval and regulation of goods and services tax practitioners are governed by prescribed procedures for eligibility, duties, obligations and removal; ... Summary
Return accuracy responsibility remains with the registered person even when an approved GST practitioner files their returns.
Approval and regulation of goods and services tax practitioners are governed by prescribed procedures for eligibility, duties, obligations and removal; registered persons may authorise approved practitioners to furnish details of outward and inward supplies and to file returns as prescribed; notwithstanding such authorisation, the responsibility for correctness of particulars in any return or other details filed by the practitioner remains with the registered person.
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